2003 (1) TMI 107 - SUPREME COURT

Whether there was any ground for invoking first proviso to sub-section (1) of Section 11A of the Act?

Held that:- The present case is not a case where the Company was not entitled to have registration as SSI unit at Coimbatore. It was a mistake of the concerned clerk on the assumption that as the Company was registered as SSI unit at Trivandrum the Company was not required to obtain such certificate at Coimbatore. From such mistake it would be difficult to arrive at a conclusion that it was wilful mis-statement or suppression of fact for getting the benefit of exemption notification. Classification list was also approved on the said assumption without noticing that separate SSI certificate for factory at Coimbatore was required to be obtained.

Thus the finding recorded by the Tribunal that there was wilful suppression on the part of the Company in availing the benefit of notification and therefore extended period of limitation could be invoked, requires to be set aside and is hereby set aside.